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GEHMAN v. SMITH

No. 10956.

203 F.2d 953 (1953)

Marvin L. GEHMAN, Appellant, v. Francis R. SMITH, Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided April 16, 1953.

Attorney(s) appearing for the Case

Henry D. O'Connor, Philadelphia, Pa. (Harry K. Wampole, Souderton, Pa., Wood & Hauser, Norristown, Pa., on the brief), for appellant.

Frederic G. Rita, Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and MARIS and GOODRICH, Circuit Judges.

PER CURIAM.

We have examined the briefs and the record and have considered carefully the oral arguments of the parties in this case. Smith as Collector of Internal Revenue assessed against and collected from Gehman the sum of $4,289.40 as taxes. See sections 2321 and 3206 of the Internal Revenue Code, 26 U.S.C. Gehman sued Smith to obtain a refund of the full amount. The court below properly held that of the sum of $4,289.40 assessed, $4,037.40 was correct in amount...

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